{"schema_version":"secwatch.filing_event.v1","accession":"0000088941-25-000158","form_type":"8-K","ticker":"SMTC","cik":"0000088941","company_name":"SEMTECH CORP","filed_at":"2025-08-25T23:59:59+00:00","discovered_at":"2026-05-14T18:02:46.606409+00:00","generated_at":"2026-05-17T10:28:18.717008+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Semtech reports record Q2FY26 revenue of $257.6M (+20% YoY); adjusted EPS $0.41","bullets":["Record net sales $257.6M, up 20% YoY; GAAP gross margin 52.1% (up from 49.0% YoY).","Non-GAAP adjusted diluted EPS $0.41 (vs $0.11 YoY); adjusted operating margin 18.8% (up from 14.2%).","GAAP net loss $27.1M due to $42.0M goodwill impairment; GAAP diluted EPS -$0.31 (improved from -$2.61).","Accelerated debt reduction: net interest expense fell to $4.7M from $28.1M YoY; net leverage ratio lower.","Adjusted EBITDA $56.5M (21.9% margin) vs $40.5M (18.8%) YoY; cash flow improving."],"urls":{"canonical":"https://secwatch.observer/filing/0000088941-25-000158","json":"https://secwatch.observer/filing/0000088941-25-000158.json","markdown":"https://secwatch.observer/filing/0000088941-25-000158.md","text":"https://secwatch.observer/filing/0000088941-25-000158.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/88941/000008894125000158/0000088941-25-000158-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/88941/000008894125000158/smtc-20250825.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T10:28:18.717008+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}